REVISED ST-3 RETURN

[RAVI SONI]

A Private Limited Company got registered with Service Tax Dept in F. Y. 2011-2012 and during this financial year it had paid the service tax amount and filed the return accordingly. In F. Y. 2012-2013 the company provided services amounting to Rs.400000/- only but neither the company charged service tax in its bill nor the amount was paid to  the Department, and the company had filed nil service tax return accordingly.

In the March 2014 the company received a show cause notice from department regarding non payment of service tax, thereafter the service tax amount was paid alongwith interest.

In this regard I want to know that is there any procedure to file a revised return for the period Oct 2012 - March 2013, since the amount of service tax paid by the assessee pertains to F. Y. 2012-2013.    

AI Summary

Revision of tax returns barred after filing window; detected unpaid service tax must be declared as arrear in current return.
A revised ST-3 may be furnished only within the short filing window following the original return; once that window expires, the original return cannot be altered. Where unpaid service tax is detected by the department and subsequently paid with interest, the taxpayer cannot file a retrospective revised ST-3 for the earlier period and must instead disclose the amount paid as an arrear in the current period's ST-3.